At article 13, Decree No.  105/2013/ND-CP dated September 16, 2013 of the Government on penalizing administrative violations in accounting and independent audit, pescribe :

1. A warning or a fine of between VND 500,000 and 1,000,000 for one of the following acts:

a) Failing to make reports summing up the inventory results according to regulations;

b) Failing to identify the cause of discrepancies; failing to reflect in accounting books discrepancies between figures obtained from actual inventory and those of accounting books and the results of handling such discrepancies.

2. A fine of between VND 3,000,000 and VND 5,000,000 shall be imposed for act of failing to inventory property at the end of the annual accounting period or failing to inventory property in other cases according to regulations.

3. A fine of between VND 5,000,000 and 10,000,000 shall be imposed for acts of forging, or making false statements on, property inventory results.